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NY K87423




July 23, 2004
CLA-2-62:RR:NC:3:353 K87423

CATEGORY: CLASSIFICATION

TARIFF NO.: 6214.40.0000, 6117.10.2030

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of capelets/shawls from Korea and/or China.

Dear Ms. Cheung:

In your letter dated July 1, 2004 you requested a classification ruling. The samples will be returned to you as requested.

Style VCF0401328 is made of woven velvet 82% rayon/18% silk fabric. It features a round neck with a full front opening and a hook and eye closure at the top of the center neck. The item does not reach the waist.

Style FBF04F5328 is made of knit pile of 86% acrylic/14% polyester fabric. Although the item covers the elbows, the length reaches only mid-torso (just below the chest). The capelet/shawl features a large pointed collar, full front opening and a pompom decoration in the center with a hook and eye closure

The applicable subheading for style VCF040138 will be 6214.40.0000, HTS, which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of artificial fibers.” The rate of duty will be 5.3 percent ad valorem.

  The applicable subheading for style FBF04F5328 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.3 percent ad valorem.

There are no quota or visa requirements on this merchandise. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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